| Course ID: | ACCT 9100. 3 hours. Repeatable for maximum 9 hours credit. |
| Course Title: | Behavioral Accounting Research |
Course
Description: | Judgement and decision-making research in accounting and auditing, including the roles of experience, cognitive processes, group processes, and decision aids. |
| Oasis Title: | BEH ACC RES |
| Prerequisite: | Permission of department |
Semester Course
Offered: | Offered every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | To expose students to a variety of judgment and decision making issues in
accounting and auditing, to acquaint students with methodologies/paradigms used
by previous researchers, and to provide students with the opportunity to develop
their approach to reading papers and generating their own research ideas. |
| Topical Outline: | This course is updated each time it is offered to reflect current
research in the area. Students retaking the class will be
exposed to new material each time, often from a different
professor.
Examples of topics to be discussed are:
1. Research Methods
2. The Journal Review Process
3. Probabilistic Judgment and Belief Revision
4. Knowledge, Memory and Expertise
5. Incentives, Accountability and Justification
6. Standards, Technology and Decision Aids
7. Group Processes and Multi-Auditor Decision Making |